As the semiconductor industry has progressed into nanometer technology process nodes in pursuit of higher device density, higher performance, and lower costs, challenges from both fabrication and design issues have resulted in the development of three-dimensional designs, such as a fin field effect transistor (FinFET). A FinFET includes a thin vertical “fin” (or fin structure) formed in a free standing manner over a major surface of a substrate. The channel of the FinFET is formed in this vertical fin. A gate is provided over the fin. Having a gate on both sides of the channel allows gate control of the channel from both sides.